The short answer
Spanish citizens can visit the UAE for up to 90 days in any 180-day period, as GDRFA Dubai (the Dubai residency authority) states for nationals of Schengen states, Spain among them (checked 27 October 2026). To live there you need a UAE residence visa: most are sponsored by an employer or a company you own, and some, such as the green and golden visas, need no sponsor. Without a UAE job, the usual route is residence through your own free zone company, one licensed in a free zone such as Meydan or IFZA. As of October 2026, our Standard package, company and one residence visa, is AED 23,136 at Meydan or AED 23,436 at IFZA.
Leaving Spain for tax is a separate question from the UAE visa. Under article 9 of the IRPF law, Spain's personal income tax law, you are tax resident in Spain for a calendar year if you spend more than 183 days there or the main centre of your activities or economic interests is there. The Agencia Tributaria (AEAT), Spain's tax agency, says you are resident or non-resident for the whole year (checked 27 October 2026).
Key takeaways
- Spain decides tax residence for the whole calendar year: more than 183 days in Spain, or the main centre of your activities or economic interests there, makes you resident, and the AEAT counts sporadic absences unless you prove tax residence in another country.
- The UAE is not on Spain's list of non-cooperative jurisdictions (Orden HFP/115/2023, as consolidated on the BOE after its 27 June 2026 change), the list behind the IRPF rule that keeps Spanish nationals who move to a listed jurisdiction taxable in Spain for four more years.
- Spain's exit tax, article 95 bis of the IRPF law, reaches shares worth over €4 million in total, or a stake above 25% worth over €1 million, if you were a Spanish taxpayer in at least 10 of the 15 tax years before your last Spanish return.
- The Spain-UAE double tax convention has been in force since 2 April 2007; its article 4, in the BOE text and in the English text the UAE Ministry of Finance publishes, defines a UAE resident individual as someone domiciled in the UAE who is a UAE national.
- Without a UAE job, your own free zone company can sponsor your residence visa: our Standard package is AED 23,136 at Meydan or AED 23,436 at IFZA as of October 2026.
What do your own Dubai company and visa cost, in AED and euros?
Your own Dubai company with one residence visa costs AED 23,136 at Meydan or AED 23,436 at IFZA under our Standard package, as of October 2026. Meydan and IFZA are separate packages, so read one column or the other; the two are never added together.
| Package | Meydan | IFZA |
|---|---|---|
| Standard | AED 23,136 | AED 23,436 |
| Company licence, flexi-office address, one residence visa, establishment card, medical test, Emirates ID and corporate tax registration. | ||
| Premium | AED 28,136 | AED 28,436 |
| Company, one residence visa and business bank account opening assistance (for a digital business account), plus help with opening one personal account and a digital company stamp. | ||
- Both totals include our professional service fee at its promotional rate of AED 2,000 (regularly AED 3,500), as our setup cost calculator lists it. If the promotion ends, the totals change.
- If you are already in the UAE, on a visit or another visa, when your residence visa is processed, the calculator adds an inside-country status change of AED 1,600 where it applies.
- In euros, indicative only: about €5,640 at Meydan or €5,710 at IFZA for Standard, and €6,850 at Meydan or €6,930 at IFZA for Premium, at the Central Bank of the UAE rate published on 26 October 2026 (AED 4.10 to €1). The AED totals are the prices.
- 0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward.
- Bank account opening is subject to each bank's KYC, compliance review and final approval. We prepare the file, pre-check it against the bank's requirements, and if one bank declines we apply to the next.
- No professional service fee on licence renewals; government and authority fees still apply.
Extra visas, family visas and other zones are quote-only. Send your business activity and visa count on WhatsApp and you get an itemised written quote.
For the full setup sequence, see our guide to setting up a business in Dubai, and for a breakdown of the cost components, the Dubai business setup cost page.
How do you move to Dubai from Spain without a UAE job?
To move to Dubai from Spain without a UAE job, you set up a free zone company of your own and let that company sponsor your residence visa, or you fit one of the self-sponsored visa categories. A free zone is a business area with its own licensing authority, such as Meydan Free Zone or IFZA, and a free zone company is one licensed there.
In our Standard package the steps run in this order: the licence, then the establishment card (the company's immigration file, needed before it can sponsor visas), then the entry permit or a change of status if you are already in the UAE. After that come the medical test, biometrics for your Emirates ID (the UAE identity card for residents) and the residence visa.
Residence visa applicants aged 18 and over take a medical test, pass a security check and apply for an Emirates ID, u.ae says. You can start while you are still in Spain: documents move by email and WhatsApp, and the medical test and biometrics take place in the UAE. Whether signing or a bank interview needs you in person depends on the free zone and the bank.
Your licence lists the activities your company may carry on, so pick the ones that match the work you will invoice for. At Meydan, for example, the free zone's FAQ says you can choose three groups of business activities at incorporation without additional cost.
How do the residence routes compare?
Your own free zone company is the residence route where the sponsor is a company you own; the other four routes below depend on a UAE employer, a job abroad, or fitting the green or golden visa categories. The conditions are as the official UAE portal, u.ae, stated them when we checked on 27 October 2026.
| Route | Who it fits | Sponsor and length | What the official page says |
|---|---|---|---|
| Your own free zone company | Founders, freelancers and consultants with their own clients | Your company sponsors you; the length depends on the visa type and the sponsor | A sponsored residence visa runs for 1, 2 or 3 years. u.ae: residence visa |
| Employment visa | People with a job offer from a UAE employer | The employer applies; valid for two years and renewable | The standard work visa is for employees of government and private sector employers. u.ae: work visa |
| Remote work visa (virtual work visa) | People employed by a company outside the UAE | Self-sponsored, one year | You need health insurance, a medical fitness result, proof of work outside the UAE and a salary certificate of at least USD 3,500 or the equivalent. u.ae: virtual work visa |
| Green visa | Skilled workers, freelancers and self-employed people, investors and business partners | Self-sponsored, five years, renewable | The portal lists the eligible categories, not the conditions for each, and links to GDRFA Dubai for issuance. u.ae: Green visa |
| Golden visa | Investors, entrepreneurs, exceptional talents and other listed categories | Self-sponsored, 5 or 10 years | For investors the portal lists a minimum capital of AED 2 million. Holders can stay outside the UAE for more than six months without losing the visa. u.ae: Golden visa |
Once your visa is issued, you can apply to sponsor family members as your dependants. u.ae lists the documents for a dependant's residence visa and says its expiry cannot be later than yours; who qualifies and the steps are in our family visa guide. Once you live in the UAE, a residence visa generally lapses after more than 180 days in a row outside the country, with listed exceptions that include investors holding valid residence visas. u.ae does not say which visas count as investor visas for this exception. That UAE rule is separate from Spain's 183-day count.
For the visa steps in order and which route fits you, read our guide to Dubai residence through your own company. For the free zone visa itself, see our free zone visa guide; to compare zones, our Dubai free zone licence guide; and for housing, schools and the day-to-day move, our relocation guide.
Do you still pay tax in Spain after moving to Dubai?
You can still owe tax in Spain after moving to Dubai, because Spain decides tax residence one calendar year at a time under its own law, whatever your UAE visa says. The AEAT puts it plainly: a person can hold a residence permit in a country and still not be its tax resident.
What follows quotes the Spanish law as published in the Boletín Oficial del Estado (BOE) and the AEAT's own guidance, in our translation from Spanish. It describes the rules; it does not apply them to your case.
The two residence tests in article 9
Article 9 of the IRPF law (BOE text, consolidated version last updated 7 October 2026) sets two tests, and either one on its own makes you resident. The AEAT's Renta 2025 manual (page updated 17 March 2026) repeats them and explains how the days are counted.
| Test | What the law and the AEAT say | Result |
|---|---|---|
| Days in Spain | More than 183 days in Spain during the calendar year. Sporadic absences count, unless you prove tax residence in another country. The AEAT manual adds up certified presence, the days presumed between two certified days, and sporadic absences. | Resident |
| Economic interests | The main centre or base of your activities or economic interests is in Spain, directly or indirectly. | Resident |
| Family presumption | Your spouse, if not legally separated, and your dependent minor children live habitually in Spain. | Presumed resident unless you prove otherwise |
The manual also cites the Central Economic-Administrative Court (TEAC): tax residence is not something you declare for yourself, it is a legal question that has to be proved.
The year you leave
Under Spain's domestic rules there is no split year. The AEAT's non-resident manual (October 2026 edition, page updated 2 October 2026) says a person is resident or non-resident for the whole calendar year, because a change of residence does not interrupt the tax period. Its guide to form 036 says that, for the tax residence entry in your census record, a move in the first half of the year, before 183 days pass, in general takes effect from 1 January of that year once proved, and a move in the second half from 1 January of the next year.
Income still pending in Spain
When you stop being a Spanish taxpayer because you change residence, article 14.3 requires all income still pending allocation to go into your last Spanish return, through a supplementary self-assessment where needed, with no penalty, late-payment interest or surcharge.
Proving you live in the UAE
The AEAT says non-residence can be proved with a certificate of residence issued by the other country's tax authorities, valid for one year. In the UAE that is the Federal Tax Authority (FTA), which issues tax residency certificates either for a double tax agreement or for other purposes. For an individual without a corporate tax number, the FTA lists a government fee of AED 1,000 plus an AED 50 submission fee (FTA service card, updated 22 October 2026).
How the UAE counts your days for a certificate
For a certificate for purposes other than a double tax agreement, the FTA lists three cases for an individual: 183 days or more in the UAE; 90 to 182 days with proof of UAE employment, business or a permanent place of residence; or a primary residence and centre of interests in the UAE. The Ministry of Finance says every day or part of a day you are physically in the UAE counts toward the 183-day and 90-day thresholds.
Is the UAE on Spain's list of non-cooperative jurisdictions?
No: the UAE is not on Spain's list of non-cooperative jurisdictions in Orden HFP/115/2023, as consolidated on the BOE after its last change, published on 27 June 2026. A non-cooperative jurisdiction is a country or territory Spain lists on criteria that include tax transparency and low or no taxation, and Ley 36/2006 says older references to tax havens now mean that list.
The list matters because article 8.2 of the IRPF law keeps Spanish nationals who move their tax residence to a listed jurisdiction as Spanish taxpayers in the year of the move and the four years after. The list changes: Orden HAC/649/2026 of 21 June 2026 removed six entries and added one, so check the version in force for your tax year.
What is the Spanish exit tax and who does it affect?
Spain's exit tax, article 95 bis of the IRPF law, taxes the unrealised gain on your shares when you stop being a Spanish taxpayer, but only for large holdings and long-term residents. It treats the difference between the market value of your shares and holdings in any type of entity and what you paid for them as a capital gain in your last Spanish return.
| Condition | What article 95 bis says |
|---|---|
| Years as a taxpayer | You were a Spanish taxpayer in at least 10 of the 15 tax periods before the last one you must declare. |
| Size, first test | The market value of your shares and holdings exceeds €4,000,000 in total. |
| Size, second test | If the first test is not met: your stake in an entity is above 25% and those shares are worth over €1,000,000 on the accrual date of your last period. Only those shares are counted. |
| Listed shares | Valued at their quoted price on a regulated market. |
| Unlisted shares | Valued, unless you prove a different market value, at the higher of the net equity on the last balance sheet closed before the accrual date, or the average profit of the three financial years closed before that date, capitalised at 20 per cent. |
| Where the gain goes | Savings income in the last period you must declare, through a supplementary self-assessment where needed, with no penalty, interest or surcharge. |
Two parts of the article can matter for a move to Dubai. Section 4 lets the AEAT defer payment, on request and on conditions set by regulation, for a temporary move: either for work to a country that is not a tax haven, or for any other reason to a country whose double tax convention with Spain has an exchange of information clause. The Spain-UAE convention has such a clause, in article 25. The article adds that the General Tax Law applies to the deferral, including interest and the security you must give for it, and that the deferral ends at the latest on 30 June of the year after the five-year period described below.
Under section 4, if you become a Spanish taxpayer again within the five tax years after your last Spanish return without having sold the shares, the deferred debt and its interest are extinguished. Section 5 lets you ask for a refund if you paid and then return without having sold. The article was added by Ley 26/2014 and has applied since 1 January 2015; its EU and EEA option in section 6 does not cover the UAE.
Other countries tax departures differently. See our guides to moving from Germany to Dubai, moving to Dubai from the UK and whether Americans can live in Dubai.
Does the Spain-UAE tax treaty help?
The Spain-UAE tax treaty is a double taxation convention signed in Abu Dhabi on 5 March 2006 and in force since 2 April 2007, but its residence article reads narrowly for individuals on the UAE side. A double taxation convention is an agreement between two countries that sets which of them may tax each kind of income; this one was published in the BOE of 23 January 2007, with a correction to article 12 on 28 March 2007.
Article 4.1(b), as published in the BOE, defines a UAE resident as an individual domiciled in the UAE who is a UAE national, or a company incorporated in the UAE with its place of effective management there (our translation). The tie-breaker in article 4.3, which looks at your permanent home, then your centre of vital interests, your habitual abode and your nationality, applies only to a person who is resident in both countries under that article.
The convention states that any divergence in interpretation is settled by the English text. The English text, which the UAE Ministry of Finance publishes on its international treaties dashboard, words article 4.1(b) the same way (checked 27 October 2026). The BOE also notes that the multilateral convention on tax treaties of 24 November 2016 may have affected its provisions, so the treaty text is the starting point for your case, not the whole answer.
On the UAE side, the FTA says eligibility for a treaty-purpose residency certificate may vary with the residence provisions of the agreement concerned. For UAE company tax in detail, read our UAE corporate tax guide.
What happens to your autónomo registration or Spanish SL?
Closing your autónomo registration takes two filings, one with the Social Security Treasury and one with the Agencia Tributaria, and a Spanish SL stays resident in Spain for tax because it was incorporated under Spanish law. An autónomo is a self-employed person registered in RETA, Spain's special Social Security scheme for self-employed workers; an SL (sociedad limitada) is a Spanish limited company.
| Step | What the official page says | Source |
|---|---|---|
| Leave RETA (Social Security) | You can schedule the deregistration up to 60 days ahead. Once you have stopped, you have 6 calendar days to file it; after that it must still be filed but counts as late for all purposes. Up to three deregistrations in a calendar year take effect from the day you stopped, if filed in time. | |
| Leave the AEAT census (form 036) | File the deregistration within one month from the day after the circumstances that cause it. Import@ss reminds you that if you registered your activity with the tax agency, you must give it your end date too. | |
| Keep a Spanish SL | Article 8 of the corporate tax law (Ley 27/2014) makes a company resident in Spain if it was incorporated under Spanish law, has its registered office in Spain, or has its place of effective management there, meaning where the direction and control of all its activities sit. | |
| Run a Dubai company | The FTA says a company incorporated abroad can be UAE resident if it is effectively managed and controlled in the UAE, and one key factor is where key management and commercial decisions are regularly and predominantly made. Spain's article 8 applies its own effective management test to a company run from Spain. |
If both countries treat a company as resident, article 4.4 of the Spain-UAE convention makes it resident only where its place of effective management is. For the Dubai side, compare our Meydan Free Zone and IFZA pages.
What tax do you pay in the UAE?
In the UAE, individuals pay no income tax, as the UAE portal states, and companies pay corporate tax above a threshold, as the Ministry of Finance states. 0% personal income tax. Corporate tax is 9% only on profit above AED 375,000, and registration is included in every package from Standard upward.
The UAE portal, u.ae, says the UAE does not levy income tax on individuals, and the corporate tax threshold is set by Cabinet Decision 116 of 2022 (Ministry of Finance). Value added tax (VAT) is 5 per cent and has applied since 1 January 2018; a UAE business must register once its taxable supplies and imports exceed AED 375,000 a year (u.ae).
For the company side in detail, read our UAE corporate tax guide.
Which documents from Spain need legalising for the UAE?
Spanish documents need legalising for the UAE only when a UAE authority asks for them, and because the UAE is not a party to the Apostille Convention, an apostille alone does not do the job. For example, u.ae lists an attested birth certificate among the documents for a child's residence visa.
Legalisation is the chain of official stamps that confirms the signature and seal on a public document. Spain is a party to the Apostille Convention and the UAE is not on the Hague Conference status table (updated 30 June 2026), so Spanish documents go first to the Legalisation Service of Spain's foreign ministry (MAEUEC) and then to the UAE's diplomatic mission in Spain.
| Document | Step before the foreign ministry | Then |
|---|---|---|
| Official degree from a public university | Ministerio de Universidades, or the Alta Inspección de Educación at the Government Delegations. Private-university degrees and a university's own degrees (títulos propios): a notary first, then the notarial route below. | MAEUEC Legalisation Service, then the UAE Embassy in Madrid |
| Civil registry certificate (birth, marriage) | High Court of Justice (TSJ) of your autonomous community, then the Ministry of Justice | MAEUEC Legalisation Service, then the UAE Embassy in Madrid |
| Notarial document (power of attorney, deed) | Colegio Notarial, then the Ministry of Justice | MAEUEC Legalisation Service, then the UAE Embassy in Madrid |
| Document issued by your autonomous community | The community's own legalisation unit | MAEUEC Legalisation Service, then the UAE Embassy in Madrid |
The MAEUEC legalises only originals, or authentic copies from the body that issued them, with a handwritten signature; it does not accept electronic signatures. On the UAE side, the Ministry of Foreign Affairs (MOFA) says its attestation certifies the signatures and seals on documents issued inside or outside the UAE. Documents issued abroad go through "Attestation through UAE Missions Abroad", which MOFA offers through selected missions, so check the UAE Embassy in Madrid's page for whether it runs online. For its courier route, MOFA asks for the original in Arabic or English, or with a legally certified translation.
Can you keep your Spanish bank account?
Whether you can keep your Spanish bank account after moving to Dubai is up to your bank, because each bank sets its own terms for customers who live abroad. Ask yours before you go, and plan the UAE business account as a separate application to a UAE bank.
For the UAE side, our Premium package covers company, one residence visa and business bank account opening assistance: AED 28,136 at Meydan or AED 28,436 at IFZA, as of October 2026. Bank account opening is subject to each bank's KYC, compliance review and final approval. We prepare the file, pre-check it against the bank's requirements, and if one bank declines we apply to the next.
What you can open before your visa is covered in UAE bank accounts without residency, and accounts you can hold in several currencies in international bank accounts for UAE expats.
What does the move look like for an autónomo in Valencia?
An autónomo in Valencia moving to Dubai without a job offer makes five decisions: the route, the package, closing the Spanish registrations, the Spanish tax year of departure and the proof of UAE residence. The worked example below follows one made-up reader through them, using the official figures and our package prices from this guide.
Example: Lucía, a freelance translator in Valencia, arriving in Dubai on 1 March 2027
Lucía is hypothetical, not a client. Her dates and circumstances are invented to show how the rules work.
- 1
The route and the package
Lucía has no UAE job offer and wants to invoice her clients through her own company. She picks our Premium package at IFZA: company, one residence visa and business bank account opening assistance, AED 28,436 at October 2026 prices, about €6,930 (indicative, at the Central Bank of the UAE rate of 26 October 2026). That price includes our promotional professional service fee, so she checks it again when she orders. Bank account opening is subject to each bank's KYC, compliance review and final approval. We prepare the file, pre-check it against the bank's requirements, and if one bank declines we apply to the next.
- 2
Arriving
She enters on 1 March 2027 as a Spanish citizen; GDRFA Dubai states that nationals of Schengen states may stay up to 90 days in any 180-day period (checked 27 October 2026). Her residence visa is processed while she is in the UAE, so the inside-country status change of AED 1,600 may apply.
- 3
Closing her Spanish registrations
She stops her Spanish activity on 28 February 2027. She schedules her RETA deregistration before that date, which Import@ss allows up to 60 days ahead, and files the form 036 deregistration with the AEAT within one month, counted from the day after she stops.
- 4
Her Spanish tax years
For 2026 she lives in Valencia all year, so the 183-day test makes her resident. For 2027 she is in Spain for 59 days, 1 January to 28 February. Article 9 counts sporadic absences toward the 183 days unless she proves tax residence in another country, which is why the proof in the next step matters, and the economic interests test applies as well. She moves alone, so the presumption about a spouse and minor children does not arise, and because she leaves in the first half of the year, the AEAT's form 036 guide puts the general effective date for her census record at 1 January 2027, once proved.
- 5
Proof of UAE residence
If she stays in the UAE without trips from 1 March, her 183rd day there falls on 30 August 2027, the first of the FTA's three cases for a certificate for other purposes. The AEAT says non-residence can be proved with a residence certificate from the other country's tax authorities, valid for one year. Because article 4 of the Spain-UAE convention, in the BOE text and the English text, defines UAE resident individuals by UAE nationality, she notes which of the FTA's two certificate types she is applying for.
- 6
The exit tax check
Her only holdings are investment fund units worth far less than €4 million, and she holds no stake above 25% in any entity, so neither size test in article 95 bis is met.
Your own dates, family and assets will differ, so run the same tests with your own facts and check each source on the day you file.
Frequently asked questions
Each answer below is a short version of a section above, based on the same official sources.
Can a Spanish citizen move to Dubai without a job?
Yes, a Spanish citizen can move to Dubai without a job if another route gives them a UAE residence visa. For founders and freelancers the usual route is a company of their own that sponsors the visa: our Standard package, company and one residence visa, is AED 23,136 at Meydan or AED 23,436 at IFZA. People employed by a company outside the UAE can look at the one-year virtual work visa, which u.ae says needs a salary certificate of at least USD 3,500 or the equivalent (checked 27 October 2026), and the green and golden visas cover set categories.
Do Spanish citizens need a visa for Dubai?
Spanish citizens can visit Dubai for up to 90 days in any 180-day period, as GDRFA Dubai states for nationals of Schengen states (checked 27 October 2026), but they need a residence visa to live or work there. GDRFA adds that its calculator is for guidance only. u.ae says citizens of several countries get a visa on arrival, that the lists change, and that your passport must be valid for at least 6 months from the date of entry, so check with the UAE embassy before you travel.
Do I still pay tax in Spain if I move to Dubai?
You may still pay tax in Spain after moving to Dubai: as of October 2026, article 9 of the IRPF law makes you resident for a calendar year if you spend more than 183 days in Spain or the main centre of your activities or economic interests is there, and the AEAT treats you as resident or non-resident for the whole year. Sporadic absences count toward the 183 days unless you prove tax residence in another country, which the AEAT says you can do with a certificate from that country's tax authorities, valid for one year.
Is there a double tax treaty between Spain and the UAE?
Yes, Spain and the UAE have a double taxation convention, signed in Abu Dhabi on 5 March 2006 and in force since 2 April 2007. Its article 4, in the BOE text and in the English text the UAE Ministry of Finance publishes, defines a UAE resident individual as someone domiciled in the UAE who is a UAE national, and any divergence in interpretation is settled by the English text. The BOE also notes that the multilateral convention on tax treaties may have affected its provisions.
Can I keep my Spanish company or autónomo registration after moving?
You can keep a Spanish SL after moving, but article 8 of Spain's corporate tax law treats a company incorporated under Spanish law as resident in Spain. An autónomo registration is different: as of October 2026, Import@ss says you have 6 calendar days after stopping to deregister from the self-employed scheme, or you can schedule it up to 60 days ahead, and the AEAT wants the form 036 deregistration within one month. The same article 8 makes a company formed abroad resident in Spain if its place of effective management is in Spain.
How much does it cost to set up a company in Dubai as a Spanish citizen?
A Dubai free zone company with one residence visa costs AED 23,136 at Meydan or AED 23,436 at IFZA under our Standard package, as of October 2026. Premium, company, one residence visa and business bank account opening assistance, is AED 28,136 at Meydan or AED 28,436 at IFZA. Bank account opening is subject to each bank's KYC, compliance review and final approval. We prepare the file, pre-check it against the bank's requirements, and if one bank declines we apply to the next. In euros, indicative only at the Central Bank of the UAE rate of 26 October 2026, Standard is about €5,640 at Meydan or €5,710 at IFZA, and Premium about €6,850 at Meydan or €6,930 at IFZA.
Is the UAE on Spain's list of non-cooperative jurisdictions?
No, the UAE is not on Spain's list of non-cooperative jurisdictions in Orden HFP/115/2023, as consolidated on the BOE after its last change, published on 27 June 2026. The list matters because article 8.2 of the IRPF law keeps Spanish nationals who move to a listed jurisdiction as Spanish taxpayers in the year of the move and the next four. The list is revised from time to time, so check the version in force for your tax year.
Planning the move from Spain? Start with the company and the visa
Send your business activity and visa count on WhatsApp and you get an itemised written quote.
We usually reply within a couple of hours.
Sources and how we checked
Every official source used in this guide is listed below with the date the page itself shows, and each was checked on 27 October 2026. Spanish texts are quoted in our translation.
How we checked: each rule was read on the authority's own website on 27 October 2026. Rules change, so check the source before you file or apply.
- GDRFA Dubai: Schengen visa calculator (90/180) (site updated 27 October 2026; checked 27 October 2026)
- u.ae: Check if you need a visa to enter the UAE (updated 13 July 2026; checked 27 October 2026)
- u.ae: General provisions for the residence visa (updated 28 September 2026; checked 27 October 2026)
- u.ae: Work visa (updated 7 August 2026; checked 27 October 2026)
- u.ae: Residence visa for working outside the UAE (updated 7 August 2026; checked 27 October 2026)
- u.ae: Green visa (updated 28 July 2026; checked 27 October 2026)
- u.ae: Golden visa (updated 28 July 2026; checked 27 October 2026)
- Meydan Free Zone: Frequently asked questions (no date shown; checked 27 October 2026)
- Central Bank of the UAE: Exchange rates (Euro) (rate published 26 October 2026; checked 27 October 2026)
- BOE: Ley 35/2006 del IRPF, articles 8, 9, 14 and 95 bis (consolidated text last updated 7 October 2026; checked 27 October 2026)
- AEAT: Manual práctico de Renta 2025, Residencia habitual en territorio español (page updated 17 March 2026; checked 27 October 2026)
- AEAT: Manual de Tributación de No Residentes, La residencia de las personas físicas (page updated 2 October 2026; checked 27 October 2026)
- AEAT: Guía del modelo 036, Residente fiscal en España (page updated 26 March 2026; checked 27 October 2026)
- AEAT: Acreditación de la no residencia (page updated 26 September 2024; checked 27 October 2026)
- BOE: Orden HFP/115/2023, non-cooperative jurisdictions (consolidated text last updated 27 June 2026; checked 27 October 2026)
- BOE: Orden HAC/649/2026, amending the list (published 27 June 2026; checked 27 October 2026)
- BOE: Ley 36/2006, additional provisions one and ten (consolidated text last updated 10 July 2021; checked 27 October 2026)
- BOE: Spain-UAE double taxation convention and protocol (consolidated text last updated 21 June 2022; checked 27 October 2026)
- BOE: Correction of errors to the Spain-UAE convention (article 12) (published 28 March 2007; checked 27 October 2026)
- UAE Ministry of Finance: Spain double taxation agreement, English text (international treaties dashboard) (PDF uploaded June 2025, site updated 27 October 2026; checked 27 October 2026)
- FTA: Issuance of tax residency certificates (page updated 22 October 2026; checked 27 October 2026)
- Ministry of Finance: Ministerial Decision 27 of 2023 on tax residency (release of 2 March 2023; checked 27 October 2026)
- TGSS Import@ss: Baja en trabajo autónomo (no date shown; checked 27 October 2026)
- Seguridad Social: Alta, baja y variación de datos en el RETA (no date shown; checked 27 October 2026)
- AEAT: Cuándo tengo que presentar la declaración de baja (modelo 036) (page updated 3 June 2025; checked 27 October 2026)
- BOE: Ley 27/2014 del Impuesto sobre Sociedades, article 8 (consolidated text last updated 2 September 2026; checked 27 October 2026)
- FTA: Resident juridical person (page updated 6 May 2024; checked 27 October 2026)
- u.ae: Other taxes (income tax) (updated 30 March 2026; checked 27 October 2026)
- Ministry of Finance: Corporate tax threshold, Cabinet Decision 116 of 2022 (release of 1 February 2023; checked 27 October 2026)
- u.ae: Value added tax (VAT) (updated 30 March 2026; checked 27 October 2026)
- MAEUEC: Legalización diplomática (no date shown; checked 27 October 2026)
- HCCH: Apostille Convention status table (updated 30 June 2026; checked 27 October 2026)
- UAE Ministry of Foreign Affairs: Documents attestation (no page date shown; checked 27 October 2026)